TAX FEDERALISM IN ASPECT OF EQUALIZATION OF SOCIAL AND ECONOMIC DEVELOPMENT OF REGIONS

The article considers the concept and principles of tax federalism, the possibility of equalizing the levels of socio-economic development of territories with the use of tax instruments of state regulation. The differentiation of subjects of the Russian Federation on the size of receipts of the main...

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Bibliographic Details
Main Authors: Natalia Beskorovaynaya, Il'ya Ermakov
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-03-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/543